Do's & Dont's for TO's & DDO's while submitting the Accounts/Other information to this office.


  • Ensure Timely submission of input for accounts first list should be received between 13th to 15th of that month and second list between 5th to 8th of the following month.
  • Apply checks on the bills prepared by DDOs as required under rule 4.7 of the State Treasury Rule (Proper six tier classification, Arithmetical accuracy, budget provisions as per grant, DDO code etc).
  • Entertain only bills on the basis of DDO authority issued by the Accountant General’s office
  • Ensure that all the vouchers, pertaining to respective Major Heads should have been tagged properly in bundles, prepared for each Major Head. Vouchers relating to a particular Major Head should be tagged in the particular bundle of the relevant Major Head.
  • Ensure that PLA should be opened with the prior permission of Accountant General. PLAs which are debited to the consolidated fund of India should be closed at the end of the each year and re-opened again, if need be, following the same procedure, as per Rule 12.17 of PFR Vol I.
  • Always attach Challans with the Receipt Schedules. Notification to this effect has since been made by the Finance Department; Director, Treasuries & Accounts, Punjab, Chandigarh.
  • Always submit your reply to Annual Review on the working of Treasuries, as and when required. is required, to this office.
  • Send the DC Bills in support of AC within one month of drawl of AC bill.
  • Keep readily available the Specimen signatures of the officers of the Accountant General’s office, authorized to sign payment/DDO authorities
  • Always submit reply to Inspection reports within the presented period to the Accountant General's Office.
  • Submit Plus and Minus memos to the AG Office regularly.


  • Never club the debit vouchers of HBA/MCA/CA etc. which are required to be sent separately.
  • Never pass the next AC bill unless DDO certifies that no DC bill is pending in respect of previous bill.